October 8, 2021
Via EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Matthew Crispino, Staff Attorney |
| Jan Woo, Legal Branch Chief |
| Office of Technology |
| RE: | Greenidge Generation Holdings Inc. |
| Registration Statement on Form S-1 |
| File No. 333-259678 |
| Request for Acceleration |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Greenidge Generation Holdings Inc. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) be accelerated by the Securities and Exchange Commission so that the Registration Statement, as then amended, will be declared effective under the Securities Act at 4:00 p.m. Eastern Daylight Time on October 8, 2021, or as soon thereafter as is practicable, or such other time as the Company or its outside counsel, Shearman & Sterling LLP, may request by telephone that such Registration Statement be declared effective.
We request that we be notified of such effectiveness by a telephone call to Richard Alsop of Shearman & Sterling LLP at (212) 848-7333 and that such effectiveness also be confirmed in writing.
| Very truly yours, | ||
| By: | /s/ Jeffrey E. Kirt | |
| Name: | Jeffrey E. Kirt | |
| Title: | Chief Executive Officer | |
| cc: | Richard Alsop, Esq. |
Kristina Trauger, Esq.
Shearman & Sterling LLP